Tax Planning: Presumed ICMS credit in a cargo carrier in Paraná
Increasingly, tax planning has proved to be an essential tool for organizations. In view of the various forms of calculation of taxes provided for in the legislation, this study seeks to compare tax on circulation of goods and services (ICMS) taxation between that carried out under the normal regime...
| Autores: | , , |
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| Formato: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2023 |
| País: | Brasil |
| Recursos: | Instituto Persona de Educação Superior |
| Repositorio: | ID on line. Revista de psicologia |
| Idioma: | portugués |
| OAI Identifier: | oai:ojs.idonline.emnuvens.com.br:article/3817 |
| Acesso em linha: | https://idonline.emnuvens.com.br/id/article/view/3817 |
| Access Level: | acceso abierto |
| Palavra-chave: | Tax planning ICMS Presumed credit Planejamento tributário Crédito presumido |
| Resumo: | Increasingly, tax planning has proved to be an essential tool for organizations. In view of the various forms of calculation of taxes provided for in the legislation, this study seeks to compare tax on circulation of goods and services (ICMS) taxation between that carried out under the normal regime and practiced with the option of presumed credit, in order to identify the most advantageous way for a cargo transport company located in the state of Parana. This article aims to strengthen the understanding that tax planning is fundamental, demonstrating that correctly executed, it is an excellent management tool for companies. This work has a qualitative nature and for its realization a bibliographical research was carried out on the subject and later a case study was applied in a cargo carrier. The research shows that the option for presumed ICMS credit would not be advantageous for the company covered in this analysis. |
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